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TMI Blog2014 (12) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mr. S. Teli, A.R. ORDER Per : B.S.V.MURTHY The appellants had opted for the scheme of Liberalized Wagon Investment Scheme offered by railways and as a result of exercising such option, the appellants got 15% discount in transportation charges charged by railways. Treating this 15% discount as consideration which was received in the form of concession/rebate in the freight payable by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight concession in lieu of providing the service of supply of wagons for use. The Commissioner relied upon the decision in the case of MSPL Ltd. Vs. CCE Belgaum [2012 (25) S.T.R. 90 (Tri-Bang)). Extended period has been invoked for confirming the demand on the ground that the appellants had suppressed their activity and did not comply with the procedures. 3. The learned counsel submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider between the railways and the appellant in this case. The concession given by the railways is only a discount and there is no supply of wagons by the appellants to the Indian Railways. 4. Heard the learned A.R. also who submits that the investments on the wagons have been made by the appellants and wagons have been handed over to railways for transportation and therefore service tax is att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration flowing from the receiver of service to the provider of service in the form of depreciation and interest element on the crane and it cannot be said that it amounts to SOTG Service. We are not convinced at this stage that revenue has been able to make out a case for levy of service tax under SOTG service against the appellant. Accordingly, the requirement of predeposit is waived and stay ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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